THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

trust registered under Section 12A of the Income Tax Act, 1961. ii. that such registration is renewed under Section 12(1)(ac)(i), ITA Nos.2531 & 2535/Chny/2025 :- 7 -: iii. that its income was eligible for exemption under Section 10(23C)(iiiae) of the Income Tax Act, 1961, 2. Further, the Assessment Order in page 6 also concluded without variation that

ARULMIGU SIDDHI VINAYAGAR TEMPLE TRUST,CHENNAI vs. ITO, NCW-7(1),, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2396 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2020-21 Income Tax Officer, Arulmigu Siddhi Vinayagar Temple Non-Corp. Ward-7(1), Trust, Chennai J.Prabhakar, B.Com., F.C.A Chartered Accountant, Residency Apartments, New No.245, Old No.108, T.T.K Road, Alwarpet, Chennai-600 018. [Pan: Aahta6982E]

trust was granted provision registration u/s 12A w.e.f. 22.07.2023 for AYs 2024-25 to 2026-27. For the assessment year under consideration it had filed its return of income on 31.03.2021, using Form-5 (as opposed to Form-7 required for registered charitable entities), declaring income of Rs.1,50,272/-. The threshold taxable limit for AOP to which class

ACIT NON CORP CIRCLE 2 , COIMBATORE vs. M.PALANISAMY, COIMBATORE

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunatha

section 40A(2)(a) of the Income tax Act, 1961. 4. The Ld. CIT(A) has failed to appreciate that the lease rent fixed by the concerns is purely an arrangement to avoid the income component in the hands of the assessee. 5. For these and other grounds, that may be adduced at the time of hearing, the order

ACIT NON CORP CIRCLE 2 , COIMBATORE vs. M.PALANISAMY, COIMBATORE

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunatha

section 40A(2)(a) of the Income tax Act, 1961. 4. The Ld. CIT(A) has failed to appreciate that the lease rent fixed by the concerns is purely an arrangement to avoid the income component in the hands of the assessee. 5. For these and other grounds, that may be adduced at the time of hearing, the order

M.PALANISAMY ,COIMBATORE vs. ACIT NON CORPORATE CIRCLE 2 , COIMBATORE

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunatha

section 40A(2)(a) of the Income tax Act, 1961. 4. The Ld. CIT(A) has failed to appreciate that the lease rent fixed by the concerns is purely an arrangement to avoid the income component in the hands of the assessee. 5. For these and other grounds, that may be adduced at the time of hearing, the order

THE HANDLOOM EXPORT PROMOTION COUNCIL,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 2130 & 2131/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-2011

trust with advancement of any other object of ITA Nos.2130 & 2131/Mds/2013 :- 11 -: general public utility. The assessee’s letter dated 21.10.2013 in response to this office letter dated 17.10.2013 was vague and tangential to the issues raised. Sec.37(1) details with deductions permissible under the head "profits and gains of business or profession" and not related to the issues

THE HANDLOOM EXPORT PROMOTION COUNCIL,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 2130 & 2131/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-2011

trust with advancement of any other object of ITA Nos.2130 & 2131/Mds/2013 :- 11 -: general public utility. The assessee’s letter dated 21.10.2013 in response to this office letter dated 17.10.2013 was vague and tangential to the issues raised. Sec.37(1) details with deductions permissible under the head "profits and gains of business or profession" and not related to the issues

M/S. JOSHUA EDUCATIONAL TRUST,,CHENNAI vs. ITO (EXEMPTIONS), WARD-3,, CHENNAI

In the result the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 764/Chny/2020 िनधा"रण वष" / Assessment Year: 2012-13 M/S.Joshua Educational Trust, Income Tax Officer (Exemptions), 2/1, Tvs Main Road, Vs. Ward -3, Tevar Nagar, Padi, Chennai – 600 034. Chennai – 600 050. [Pan: Aaatj-0282-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

section 11 (A) of the Income Tax Act. 5. The learned Commissioner of Income tax (Appeals) ought to have appreciated the fact that the investment in the immovable property at Anna Nagar Chennai was never claimed as application of income in the past for its admission as income in the profit and loss account when it was sold

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

272), at para 9, observed that the statement of Shri K Srinivasulu could not be relied upon as he turned hostile by giving specific retraction statement and there was no need to accord permission to cross-examine him in view of the said reason. Considering these observations, it was to be held that the statement of Shri K. Srinivasulu could

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

272), at para 9, observed that the statement of Shri K Srinivasulu could not be relied upon as he turned hostile by giving specific retraction statement and there was no need to accord permission to cross-examine him in view of the said reason. Considering these observations, it was to be held that the statement of Shri K. Srinivasulu could

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

272), at para 9, observed that the statement of Shri K \nSrinivasulu could not be relied upon as he turned hostile by giving \nspecific retraction statement and there was no need to accord \npermission to cross-examine him in view of the said reason. Considering \nthese observations, it was to be held that the statement of Shri K. \nSrinivasulu could

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

272), at para 9, observed that the statement of Shri K Srinivasulu could not be relied upon as he turned hostile by giving specific retraction statement and there was no need to accord permission to cross-examine him in view of the said reason. Considering these observations, it was to be held that the statement of Shri K. Srinivasulu could